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六姑娘 · 2021年11月04日

帮忙说明下这三者的包含或者某些关系

NO.PZ2019070901000101

问题如下:

Which of the following would be included in Tier 2 capital ?

选项:

A.

debt subordinated to depositors with an original maturity of 10 years,  cumulative preferred stock and loan loss provision.

B.

both debt subordinated to depositors with an original maturity of 3 years and cumulative preferred stock

C.

debt subordinated to depositors with an original maturity of 10 years and cumulative preferred stock but not loan loss provision.

D.

all the above are incorrect.

解释:

A is correct.

考点:Tier 2 capital

解析:2级资本又称going concern capital,累计优先股,5年以上的次级债和损失准备金都属于2级资本。

 loan loss provision.与specific provision、general provision?

1 个答案

李坏_品职助教 · 2021年11月04日

嗨,从没放弃的小努力你好:


general provision和loan loss provision意思是一致的,是针对unidentified loans的亏损计提的准备金,没有特别指定哪笔贷款。


specific provision是指定针对某笔特定贷款的准备金。


按照讲义P172-173的描述,tier 2包括的是Loan loss provision

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虽然现在很辛苦,但努力过的感觉真的很好,加油!

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